The levy is paid by 'project owners', which means builders, including owner-builders, and construction contractors. Where there is a principal contractor, this contractor is responsible for paying the levy on the total amount of the contract.
The definition of building and construction work under the Act is broad. It includes the erection, extension, repair, resurfacing or alteration of buildings, structures, water and sewerage works, dams, roads, tunnels, piers, jetties, docks, silos, masts and demolition work. See Appendix 1 for further details.
For permit work, the levy will be collected by the Council prior to approval. For notifiable work, the Building Surveyor will need to sight a training levy payment receipt before authorising work to start. For low-risk work and all other work not requiring a Building Permit, the builder/project owner must pay the levy directly to the TBCITB prior to the commencement of work.
For work that requires a Building Permit, the levy is payable to the relevant council. For low-risk work, notifiable building work and all other work not requiring a Building Permit, the levy should be paid directly to the TBCITB.
For work requiring a Building Permit, the levy may be paid at all city and municipal councils in Tasmania. For all other works, payment is to be made direct to the TBCITB through the choice of a number of payment methods detailed on its website (www.tbcitb.com.au). These levy payment options include payment by PAYPAL (secure credit card or funds transfer), payment by direct funds transfer or credit card payment over the telephone during business hours on 6223 7804.
The levy is 0.2 per cent of the estimated value of all building or construction work of more than $20,000. As the Building Act requires a contract for works in excess of $20,000 the value will be the contact price.
Failure to pay the levy is an offence with a penalty payable that is the sum of twice the amount of the levy required to be paid and a fine not exceeding 50 penalty units.